OFFICES AND OFFICERS ‑- COUNTY COMMISSIONERS ‑- POWER TO FIND AND DECLARE A PUBLIC EMERGENCY AND MAKE EMERGENCY APPROPRIATIONS Where in accordance with a prior agreement an individual transfers separately owned real estate to a grantee by a deed reciting consideration of love and affection and the grantee pursuant to the same agreement then executes a deed setting forth the same consideration and transferring the title back to the grantor and another person as joint tenants the real estate excise tax does not apply.